A brief look at HMRC v A Taxpayer [2023] UKUT 00182 (TCC)
The Upper Tribunal judgment in HMRC v A Taxpayer [2023] UKUT 00182 (TCC) has recently been published. This is a new episode in what seems...
The Upper Tribunal judgment in HMRC v A Taxpayer [2023] UKUT 00182 (TCC) has recently been published. This is a new episode in what seems...
A new obligation to declare occupancy has been introduced for owners of premises used for residential purposes: both individuals and...
The definition of Special Investment Funds (SIFs) which benefit from the VAT exemption for fund management services is currently unclear...
One numerically small but economically significant group of individual taxpayers, namely UK resident foreign domiciliaries, will no doubt...
Today’s Autumn Statement has been more predictable than the rollercoaster of changes wrought by the September’s “Mini Budget” and the...
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